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PUSAT PENELITIAN DAN PENGABDIAN MASYARAKAT JL. Ir. M. Putuhena, Wailela-Rumahtiga, Ambon Maluku, Indonesia Kode Pos: 97234
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Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Published by Politeknik Negeri Ambon
ISSN : 23029560     EISSN : 25974599     DOI : 10.31959
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Yth Pengelola Garuda Kami Editor Jurnal maneksi memohon agar nama jurnal kami disesuaikan dengan nama jurnal yang ada di ISSN Brin dari Jurnal Maneksi menjadi Jurnal Maneksi (Management Ekonomi Dan Akuntansi), karena hal ini menjadi masukan ketika kami mengajukan akreditasi jurnal kami. Atas bantuan dan kerjasamanya, kami ucapkan terima kasih Editor
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 1,213 Documents
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THE INFLUENCE OF ETHICAL LEADERSHIP ON EMPLOYEE VOICE BEHAVIOR WITH PSYCHOLOGICAL SAFETY AND AFFECTIVE COMMITMENT AS MEDIATING VARIABLES: (A STUDY ON EMPLOYEES OF PT BIO FARMA (PERSERO)) Asmara, Feriaini Rachmawati; Hayati, Neuneung Ratna
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3719

Abstract

Introduction: This study aims to analyze the influence of Ethical Leadership on Employee Voice Behavior with Psychological Safety and Affective Commitment as mediating variables at PT Bio Farma (Persero), an SOE undergoing significant organizational transformation. This research drew on internal survey results indicating low employee satisfaction with leadership responsiveness and declining motivation and trust, underscoring the need for leadership practices that promote openness and psychological security. Method: A quantitative survey was used, collecting data from 323 permanent employees, proportionally sampled from a population of 1,671. All measurement items met validity standards (r > 0.361) and showed high reliability (Cronbach’s Alpha > 0.70). Classical assumption tests covering normality, multicollinearity, and heteroscedasticity confirmed that the data fulfilled the requirements for regression analysis.Result: The results show that Ethical Leadership has a positive and significant effect on Employee Voice Behavior both directly and indirectly. Psychological Safety mediates this relationship by increasing employees’ perceived safety in expressing ideas, while Affective Commitment mediates it through stronger emotional attachment and identification with the organization. These findings indicate that ethical, fair, and transparent leadership behaviors encourage constructive employee voice. The managerial implication is that PT Bio Farma (Persero) should strengthen ethical leadership competencies and build a psychologically safe and emotionally engaging work environment to enhance employee voice during organizational transformation. Keywords: Affective Commitment, Ethical Leadership, Psychological Safety Voice Behavior
PENGARUH WEBSITE DESIGN DAN BRAND AWARENESS TERHADAP PURCHASE INTENTION PENGGUNA SHOPEE DI SURABAYA Rafli, Mohammad; Kharisma, Fresha; Rahman, Muhammad Fajar Wahyudi; Arifah, Ika Diyah Candra
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3720

Abstract

Introduction: This study examines how website design and brand awareness influence purchase intention among Shopee users in Surabaya, Indonesia, given the intense competition among e-commerce platforms and the need to understand key drivers of consumers’ buying decisions. Methods: A quantitative explanatory design was employed using an online questionnaire survey. Respondents were Shopee users residing in Surabaya, aged 17–40 years, and had made purchases on Shopee within the last year. The sample was selected through purposive sampling, and the analysis applied Structural Equation Modelling–Partial Least Squares (PLS-SEM) by assessing both the measurement model (reliability and validity) and the structural model (path significance and explained variance).Results: The findings show that brand awareness has a positive and significant effect on purchase intention (O = 0.656; t = 6.763; p = 0.000), while website design has a positive but non-significant effect (O = 0.172; t = 1.806; p = 0.072). The model explains a moderate proportion of variance in purchase intention (R² = 0.588), indicating that brand-related factors play a more decisive role than interface design in shaping purchase intentions on an established marketplace platform.Conclusion and suggestion: Overall, the results indicate that brand awareness is the key factor influencing purchase intention among Shopee users in Surabaya, while website design shows a positive but non-significant effect. Therefore, strengthening brand awareness should be prioritized, supported by maintaining an adequate website design to ensure a positive user experience. Keywords: Brand Awareness, Purchase Intention, Website Design
THE IMPACT OF STOCK RETURNS, INVESTMENT RISK, AND FINANCIAL LITERACY ON THE INVESTMENT INTEREST OF MILLENNIALS Pandin, Maria Yovita R.; Lesbasa, Abigaiel; Kambuaya, Kemberly S.
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3723

Abstract

Introduction: The Indonesian capital market has seen a rise in retail investor participation from millennials, suggesting a shift towards a more mature financial orientation. Research indicates that while stock returns are a key driver of interest, millennials are reactive to short-term changes and susceptible to misinformation. The relationship between investment risk and interest is complex, as millennials display both risk-averse and risk-taking behaviors based on emotional influences. Financial literacy is crucial for informed decision-making, yet disparities in access to education, particularly in regions like Maluku and Papua, hinder its effectiveness. Method: This study uses a causal analysis design with quantitative research methods. The data in this study was obtained directly from questionnaires given to respondents. The population in this study consisted of students and workers from Maluku and Papua aged 17-31 years. Simultaneously, the three variables, namely Stock Return (X1), Investment Risk (X2), and Financial Literacy (X3), have a significant effect on the Investment Interest (Y) of the millennial generation. This shows that economic factors and individual ability to understand finance together influence the investment decisions of the younger generation. Result: The results of this study are in line with investment theory and previous studies which state that return, risk, and financial literacy are the main factors that influence individual investment behavior. Stock returns have a positive and significant effect, investment risk has a negative and significant impact, and financial literacy has a positive and significant effect on the investment interest of millennials. Keywords: Financial Literacy, Investment Interest, Investment Risk, Millennials, Stock Returns
DAMPAK PPN 12%, PERTUMBUHAN PENJUALAN, DAN STRUKTUR ASET TERHADAP EFEKTIVITAS MODAL KERJA DENGAN STRATEGI KEUANGAN SEBAGAI PEMODERASI: (STUDI PADA INDUSTRI MAKANAN DAN MINUMAN DI BEI) Setiawan, Stevanus Willyam Adi; Fahamsyah, Mohammad Hatta
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3724

Abstract

Introduction: This study examines the effect of a 12% Value Added Tax (VAT) policy, sales growth, and asset structure on the effectiveness of working capital, with financial strategy as a moderating variable, in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX). The aim of this study is to explore how changes in fiscal policy and internal company factors interact in influencing financial efficiency and liquidity.Methods: Using a quantitative panel data approach, this study employs Moderated Regression Analysis (MRA) to test the causal relationship between the independent variables (VAT policy, sales growth, and asset structure) and the dependent variable (working capital effectiveness), as well as the moderating role of financial strategy. MRA allows the inclusion of interaction terms to identify how the moderating variable strengthens or weakens the main relationships.Results: Asset structure has a significant positive impact on working capital effectiveness, whereas the 12% VAT policy and sales growth do not. Furthermore, financial strategy significantly moderates the relationship between asset structure and working capital effectiveness, thereby strengthening the positive influence between them.Conclusion and suggestion: Companies with a solid financial strategy can improve their liquidity efficiency and mitigate the financial pressures posed by the VAT increase. These findings demonstrate the importance of sound financial management and an adaptive strategy for maintaining operational stability amidst a changing fiscal environment. Keywords: 12% VAT Policy, Asset Structure, Capital Effectiveness, Financial, MRA, Sales Growth, Strategy, Working
PENGARUH PROMOSI BRAND IMAGE DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN JASA CAPELLA WEDDINGORGINZER Wulan, Sri; Gumilar, Dedi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3737

Abstract

Introduction: This research examines the impact of advertising, brand perception, and service excellence on clients' choices when selecting Capella Wedding Organizer services in Bandung. In the fiercely competitive wedding market, understanding the factor that influence consumer choices is crucial for a business’s continued success and expansion.Methods: A qualitative approach was employed, gathering non-numerical data through in-depth interviews with Capella Wedding Organizer clients and potential customers during July 2025.The purposive sampling technique ensured that informants met specific criteria, while data collection involved both direct observation and structured interviews. Analysis classified interview results into narrative descriptions, supplemented by secondary data from scholarly articles to strengthen findings and provide comprehensive insights into the wedding organizer industry dynamics.Results: Digital marketing on platforms such as Instagram, TikTok, and WhatsApp Business effectively raises brand visibility among young adults and Generation Z by utilizing appealing visuals and engaging interactions. A solid brand reputation, formed by business trustworthiness, customer feedback, and a wide range of products, positions Capella as a high-quality service provider. Aspects of service quality—trustworthiness, promptness, confidence, understanding, and physical evidence—play a crucial role in converting potential buyers into customers and fostering customer loyalty through reliable service and personalized care. Keywords: Brand Image, Promotion Strategy, Purchasing Decision, Service Quality, Wedding Organizer
PENGARUH ELECTRONIC WORD OF MOUTH DAN REPUTASI PENJUAL TERHADAP KEPUTUSAN PEMBELIAN GENERASI Z DENGAN KEPERCAYAAN KONSUMEN SEBAGAI MEDIASI Triana, Prisca Restu; Miftahuddin, Muchammad Agung; Rahayu, Tri Septin Muji; Fauziridwan, Meydy
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3742

Abstract

Introduction: The increasing use of online shopping platforms among young consumers has elevated the importance of understanding the determinants of purchasing decisions. In this context, Electronic Word of Mouth (e-WOM) and seller reputation serve as essential sources of information that help shape consumer evaluations before making a purchase. This research aims to analyze the influence of these two factors on purchasing decisions and to examine the mediating role of consumer trust among Shopee users in Purwokerto.Methods: This quantitative study involved 120 Shopee users in Purwokerto who completed an online structured survey. The study applied PLS-SEM as an analytical approach to assess direct causal effects and mediation pathways among the research variables.Results: The analysis indicates that both e-WOM and seller reputation significantly impact consumer trust and purchasing decisions. Furthermore, consumer trust was identified as a partial mediator in the relationships between e-WOM and seller reputation on purchasing decisions. These results suggest that the quality of information and sellers’ images on online platforms play a crucial role in enhancing consumer confidence before completing a transaction. Keywords: Customer Trust, Electronic word of mouth, Purchase Decisions. Seller Reputation.
ANALISIS PENENTUAN MATA UANG FUNGSIONAL PADA PT. X: (STUDI KASUS PADA PERSPEKTIF PSAK 221) Satriyawan, Ivenna Celine; Sriwardhani, Agung
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3374

Abstract

Introduction: In determining the functional currency of a company, the company needs to understand the factors that are the terms of consideration contained in PSAK 221. This is necessary because the functional currency must be the currency that best reflects the real conditions and the main economic environment in which the company operates. In the case of PT X, transactions conducted in its business activities use more foreign currencies, even though the company operates and is domiciled in Indonesia.Methods: The author analyzes transactions and financial statements to ensure the company has complied with PSAK 221. This type of research is qualitative, with documentation and a literature review, based on reading journals with similar topics over the last 10 years.Results: Based on the research conducted, PT X primarily conducts its business activities, including sales, pricing, funding, and cash retention, in USD. Sales are mostly carried out by export because almost all customers of PT. X is abroad, so the selling price must be adjusted to international economic conditions. As for the purchase of goods and financing activities such as payment of employee salaries, PT. X is more dominant in using Rupiah because suppliers and workers in the company are domiciled and work there.
PENGARUH ROA, DER, DAN LDR TERHADAP AUDIT DELAY PADA BANK TERDAFTAR DI BEI PERIODE 2020-204 Leoni, Sihuanie Celsi; Kanivia, Aan; Dewi, Dessy Kumala
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3490

Abstract

Introduction: Audit delays are a common issue in the financial reporting process of public companies, particularly in the banking sector, which is characterized by complex operations and strict regulatory oversight. Delays in the publication of audited financial statements may reduce investor confidence and signal negative perceptions of corporate performance and transparency. This study aims to examine the effect of profitability (Return on Assets/ROA), solvency (Debt to Equity Ratio/DER), and liquidity (Loan to Deposit Ratio/LDR) on audit delay in banking subsector companies listed on the Bursa Efek Indonesia during the 2020–2024 period.Methods: This research employs a quantitative explanatory approach and purposive sampling, yielding 42 companies and 210 firm-year observations. Data were analyzed using SPSS version 25 with multiple linear regression.Results: The results indicate that profitability (ROA) has a negative and significant effect on audit delay, supporting H1. Solvency (DER) also shows a negative and significant effect on audit delay; however, the direction of the relationship is opposite to that predicted by the proposed hypothesis, so H2 is rejected. Liquidity (LDR) has a positive and significant effect on audit delay, supporting H3. Simultaneously, the three financial ratios significantly affect audit delay (H4 supported). The Adjusted R² value of 0.710 indicates that 71.0% of the variation in audit delay is explained by the independent variables, while the remaining 29.0% is explained by other factors outside the model.These findings contribute to the auditing literature and offer practical implications for companies, auditors, and regulators to improve the timeliness of financial reporting. Keywords: Audit Delay, Banking, Liquidity, Profitability, Solvency
PERAN CORE VALUE “AKHLAK” DALAM MENINGKATKAN KINERJA KARYAWAN PT KAI (PERSERO) DAOP 4 SEMARANG Ahmad Nur Kalinggar; Febrianur Ibnu Fitroh Sukono Putra; Artha Febriana; Elia Resha Fatmawati
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3533

Abstract

Introductions: When faced with challenges in the transportation industry and the high demands of public services, PT KAI (Persero) applies the core values of "AKHLAK" as the foundation of its work culture. However, the effectiveness of internalizing these values in employee performance still requires empirical research to demonstrate it. This study aims to determine the influence of the AKHLAK principles (Trustworthy, Competent, Harmonious, Loyal, Adaptive, and Collaborative) on the performance of PT KAI (Persero) Daop 4 Semarang employees. Method: This study uses a quantitative approach, employing a survey. Primary data were collected through a Likert-scale questionnaire 1–5 distributed using physical paper to 149 respondents. The sampling technique used was saturated sampling, according to the criteria of being 21–60 years old, having a minimum education of high school or bachelor’s degree, having a work experience of 1 to 5 years, and having permanent employee status. Data analysis was carried out using multiple linear regression in SPSS. Result: The study indicates that the values of Trustworthy, Competent, Harmonious, and Adaptive have a positive and significant influence. However, two variables, Loyalty and Collaborative, were insignificant. This study contributes to strengthening literacy in values-based human resources in the state-owned enterprise sector and offers practical implications for optimizing a productive and sustainable work culture. Keywords: Attitude Toward Behavior, Behavioral Control, Perceived Stock Investment Intention, Subjective Norms
PENGARUH KOMPENSASI DAN MOTIVASI KERJA TERHADAP TURNOVER INTENTION PADA KARYAWAN DI RUMAH HIJAB UMMU HAFIDZ KOTA GORONTALO Usman, Sitti Nurfatimah; Podungge, Robiyati; Mendo, Andi Yusniar
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3547

Abstract

Introduction: This study aims to analyze the effects of compensation and work motivation on turnover intention among employees at Rumah Hijab Ummu Hafidz in Gorontalo City. Compensation in this study includes direct compensation, such as salaries and incentives, and indirect compensation, such as allowances and work facilities. Methods:  This study involved 50 respondents among employees at Rumah Hijab Ummu Hafidz, Gorontalo City. The research method is quantitative, using data collection techniques through questionnaires. The sample in this study comprises all active employees at Rumah Hijab Ummu Hafidz, using a census method. The data analysis tools used include classic assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²), using SPSS 27.Results: The research shows that, in part, the variables of compensation and work motivation have a positive and significant effect on turnover intention. Simultaneously, both have a considerable effect, accounting for 93.7% of turnover intention, while 6.3% is influenced by factors outside this research model, such as work environment conditions, psychological pressure, or family factors. Thus, improving fair compensation and creating good work motivation can reduce employees' intention to leave their jobs. Keywords: Compensation, Turnover Intention, Work Motivation

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